Registered consumer certificate

1.1(1) In this section, "interjurisdictional rail service" means a person who owns or operates a commercial rail service that offers interprovincial or international rail transportation of passengers, goods or both to members of the public for a fee.

(2) Subject to subsection (3), the director may issue a registered consumer certificate under section 37 of the Act to the following:

(a) an interjurisdictional rail service;

(b) an international air service.

(2.1) Coloured fuel for use in operating a locomotive is a prescribed subcategory of a type of fuel for the purposes of section 37 of the Act.

(3) The director may issue a registered consumer certificate to an international air service only if the international air service holds a licence issued by the Canadian Transportation Agency and, if required by Transport Canada, an operating certificate issued by Transport Canada for each type of aircraft owned or operated by the international air service.

Cancellation of appointments and certificates

1.2(1) If a collector holds an appointment under section 28 (1) or 32 (2) of the Act, as those provisions read immediately before July 1, 2008, the director must cancel the collector's appointment as provided in section 30 (5) of the Act.

(2) If a registered consumer holds a registered consumer certificate under section 37 (1) of the Act, as that provision read immediately before July 1, 2008, the director must cancel the registered consumer's appointment as provided in section 37.1 (6) of the Act.

[en. B.C. Reg. 312/2008, App. 2, s. 1; am. B.C. Reg. 94/2013, s. 1.]

Payments and returns — collectors

1.3(1) Subject to subsection (2), a collector who is required to remit tax or pay security under section 35 (1) or 38 (1) of the Act must, on or before the 15th day of each month in respect of tax collected or security payable on sales in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) remit or pay with the return referred to in paragraph (a) the amount of tax collected or security payable for that previous month.

(2) The director may permit a collector referred to in subsection (1) to deliver returns and pay tax on a quarterly or annual basis.

(3) A collector permitted under subsection (2) to deliver returns and remit tax or pay security on a quarterly basis must, in respect of tax collected or security payable on sales in each calendar quarter,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) remit or pay with the return referred to in paragraph (a) the amount of tax collected or security payable for that calendar quarter.

(4) A collector permitted under subsection (2) to deliver returns and remit tax or pay security on an annual basis must, in respect of tax collected or security payable on sales in each annual period,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) remit or pay with the return referred to in paragraph (a) the amount of tax collected or security payable for that annual period.

(5) If a collector has not collected tax or is not required to pay security on sales in a previous month, a calendar quarter or an annual period, as applicable, the collector must nonetheless deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of the previous month, calendar quarter or annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — deputy collectors and retail dealers

1.4(1) Subject to subsection (2), a deputy collector or retail dealer who is required to remit tax under section 34 (7) of the Act must, on or before the 15th day of each month in respect of tax collected in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) The director may permit a deputy collector or retail dealer referred to in subsection (1) to deliver returns and remit tax on a quarterly or annual basis.

(3) A deputy collector or retail dealer permitted under subsection (2) to deliver returns and remit tax on a quarterly basis must, in respect of tax collected in each calendar quarter,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount of tax collected for that calendar quarter.

(4) A deputy collector or retail dealer permitted under subsection (2) to deliver returns and remit tax on an annual basis must, in respect of tax collected in each annual period,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount of tax collected for that annual period.

(5) Unless the director specifies otherwise, a deputy collector or retail dealer who has delivered a return under this section in respect of a previous month, a calendar quarter or an annual period, as applicable, must continue to deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of each subsequent month, calendar quarter or annual period, whether or not tax is collected in respect of the subsequent month, calendar quarter or annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — amounts collected as if tax

1.5(1) Subject to subsection (2), a person who is required under section 35.1 (1) of the Act to remit an amount collected as if it were tax imposed under the Act must, on or before the 15th day of each month in respect of the amount collected in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount collected in that previous month.

(2) The director may permit a person referred to in subsection (1) to deliver returns and remit amounts on a quarterly or annual basis.

(3) A person permitted under subsection (2) to deliver returns and remit amounts on a quarterly basis must, in respect of the amount collected in each calendar quarter as if it were tax imposed under the Act,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount collected in that calendar quarter.

(4) A person permitted under subsection (2) to deliver returns and remit amounts on an annual basis must, in respect of the amount collected in each annual period as if it were tax imposed under the Act,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount collected in that annual period.

(5) Unless the director specifies otherwise, a person who has delivered a return under this section in respect of a previous month, a calendar quarter or an annual period, as applicable, must continue to deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of each subsequent month, calendar quarter or annual period, whether or not an amount is to be remitted in respect of the subsequent month, calendar quarter or annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — fuel sold to retail dealers by persons other than collectors or deputy collectors

1.6A person who is required under section 35.1 (1.1) of the Act to remit money received in respect of the tax payable on fuel must, on or before the 15th day of each month in respect of money received in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the money received in that previous month.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — amounts received as security or as if security

1.7(1) Subject to subsection (2), a person who is required to remit an amount under section 35.1 (1.2) of the Act must, on or before the 15th day of each month in respect of the amount that is to be remitted for the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount that is to be remitted for that previous month.

(2) The director may permit a person referred to in subsection (1) to deliver returns and remit amounts on a quarterly or annual basis.

(3) A person permitted under subsection (2) to deliver returns and remit amounts on a quarterly basis must, in respect of the amount that is to be remitted for each calendar quarter,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount that is to be remitted for that calendar quarter.

(4) A person permitted under subsection (2) to deliver returns and remit amounts on an annual basis must, in respect of the amount that is to be remitted for each annual period,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) remit with the return referred to in paragraph (a) the amount that is to be remitted for that annual period.

(5) Unless the director specifies otherwise, a person who has delivered a return under this section in respect of a previous month, a calendar quarter or an annual period, as applicable, must continue to deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of each subsequent month, calendar quarter or annual period, whether or not an amount is to be remitted in respect of the subsequent month, calendar quarter or annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — fuel used by registered consumers

1.8(1) Subject to subsection (3), a registered consumer who is required to pay tax under section 4 (3), 5 (2), 6 (2) or (4), 7 (2), 8 (2), 10 (3), 10.1 (3), 10.3 (3) or 13.2 (1) of the Act must, on or before the 15th day of each month in respect of tax payable on fuel that is used by the person in the previous month and is of a type or subcategory of a type specified in that person's registered consumer certificate,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) A registered consumer who is required to pay tax under section 13 (3) of the Act must, at the same time tax is payable under that section, deliver to the director a return in a form specified by the director.

(3) The director may permit a registered consumer referred to in subsection (1) to deliver returns and pay tax on a quarterly or annual basis.

(4) A registered consumer permitted under subsection (3) to deliver returns and pay tax on a quarterly basis must, in respect of tax payable on fuel that is used by the person in each calendar quarter and is of a type or subcategory of a type specified in that person's registered consumer certificate,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that calendar quarter.

(5) A registered consumer permitted under subsection (3) to deliver returns and pay tax on an annual basis must, in respect of tax payable on fuel that is used by the person in each annual period and is of a type or subcategory of a type specified in that person's registered consumer certificate,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that annual period.

(6) If a registered consumer, in respect of fuel that is of a type or subcategory of a type specified in the person's registered consumer certificate, has no tax payable for a previous month, a calendar quarter or an annual period, as applicable, the registered consumer must nonetheless deliver a return, in accordance with subsection (1) (a), (4) (a) or (5) (a), in respect of the previous month, calendar quarter or annual period.

(7) Subsection (6) does not apply to a registered consumer who is an international air service.

1.9(1) Subject to subsection (2), a person who is required to pay tax under section 6 (3), 7 (3) or 8 (3) of the Act must, on or before the 15th day of each month in respect of tax payable on fuel transferred by the person in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) The director may permit a person referred to in subsection (1) to deliver returns and pay tax on a quarterly or annual basis.

(3) A person permitted under subsection (2) to deliver returns and pay tax on a quarterly basis must, in respect of tax payable on fuel transferred by the person in each calendar quarter,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that calendar quarter.

(4) A person permitted under subsection (2) to deliver returns and pay tax on an annual basis must, in respect of tax payable on fuel transferred by the person in each annual period,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that annual period.

(5) Unless the director specifies otherwise, a person who has delivered a return under this section in respect of a previous month, a calendar quarter or an annual period, as applicable, must continue to deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of each subsequent month, calendar quarter or annual period, whether or not tax is payable in respect of the subsequent month, calendar quarter or annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — fuel imported by ship

1.10(1) Subject to subsection (2), a person who is required to pay tax in accordance with section 4 (1.11), 5 (1.1), 6 (1.1), 7 (1.1), 8 (1.1), 10 (1.11), 10.1 (1.1), 10.3 (2), 12.1 (2.1) or 13 (2) of the Act must, on or before the 15th day of each month in respect of tax payable on fuel purchased by the person in the previous month in a sale to which section 1.1 (2) (a) to (c) of the Act applies,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) The director may permit a person referred to in subsection (1) to deliver returns and pay tax on a quarterly or annual basis.

(3) A person permitted under subsection (2) to deliver returns and pay tax on a quarterly basis must, in respect of tax payable on fuel purchased by the person in each calendar quarter in a sale to which section 1.1 (2) (a) to (c) of the Act applies,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that calendar quarter.

(4) A person permitted under subsection (2) to deliver returns and pay tax on an annual basis must, in respect of tax payable on fuel purchased by the person in each annual period in a sale to which section 1.1 (2) (a) to (c) of the Act applies,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that annual period.

(5) Unless the director specifies otherwise, a person who has delivered a return under this section in respect of a previous month, a calendar quarter or an annual period, as applicable, must continue to deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of each subsequent month, calendar quarter or annual period, whether or not tax is payable in respect of the subsequent month, calendar quarter or annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — fuel used for new purpose

1.11(1) Subject to section 1.8 and subsection (2) of this section, a person who is required to pay tax under section 6 (4) or 13.2 (1) of the Act must, on or before the 15th day of each month in respect of tax payable on fuel used in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) The director may permit a person referred to in subsection (1) to deliver returns and pay tax on a quarterly or annual basis.

(3) A person permitted under subsection (2) to deliver returns and pay tax on a quarterly basis must, in respect of tax payable on fuel used in each calendar quarter,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that calendar quarter.

(4) A person permitted under subsection (2) to deliver returns and pay tax on an annual basis must, in respect of tax payable on fuel used in each annual period,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that annual period.

(5) Unless the director specifies otherwise, a person who has delivered a return under this section in respect of a previous month, a calendar quarter or an annual period, as applicable, must continue to deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of each subsequent month, calendar quarter or annual period, whether or not tax is payable in respect of the subsequent month, calendar quarter or annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — fuel used for unauthorized purpose

1.12(1) Subject to subsection (2), a person who is required to pay tax under section 15 (3) or 16.7 (5) of the Act must, on or before the 15th day of each month in respect of tax payable on fuel or a substance used in the previous month for an unauthorized purpose,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) The director may permit a person referred to in subsection (1) to deliver returns and pay tax on a quarterly or annual basis.

(3) A person permitted under subsection (2) to deliver returns and pay tax on a quarterly basis must, in respect of tax payable on fuel or a substance used in each calendar quarter for an unauthorized purpose,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that calendar quarter.

(4) A person permitted under subsection (2) to deliver returns and pay tax on an annual basis must, in respect of tax payable on fuel or a substance used in each annual period for an unauthorized purpose,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — fuel used within British Columbia

1.13(1) Subject to section 1.8 and subsection (3) of this section, a person who is required to pay tax under section 4 (3), 5 (2), 6 (2), 7 (2), 8 (2), 10 (3), 10.1 (3) or 10.3 (3) of the Act must, on or before the 15th day of each month in respect of tax payable on fuel used in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) Subject to section 1.8, a person who is required to pay tax under section 13 (3) of the Act must, at the same time tax is payable under that section, deliver to the director a return in a form specified by the director.

(3) The director may permit a person referred to in subsection (1) to deliver returns and pay tax on a quarterly or annual basis.

(4) A person permitted under subsection (3) to deliver returns and pay tax on a quarterly basis must, in respect of tax payable on fuel used in each calendar quarter,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that calendar quarter.

(5) A person permitted under subsection (3) to deliver returns and pay tax on an annual basis must, in respect of tax payable on fuel used in each annual period,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that annual period.

(6) Unless the director specifies otherwise, a person who has delivered a return under this section in respect of a previous month, a calendar quarter or an annual period, as applicable, must continue to deliver a return, in accordance with subsection (1) (a), (4) (a) or (5) (a), in respect of each subsequent month, calendar quarter or annual period, whether or not tax is payable in respect of the subsequent month, calendar quarter or annual period.

1.14(1) Subject to subsection (2), a person who is required to pay tax on natural gas under section 9 (2) or 9.1 (3) of the Act must, on or before the last day of each month in respect of tax payable on natural gas used in a stationary internal combustion engine in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) The director may permit a person referred to in subsection (1) to deliver returns and pay tax on a quarterly or annual basis.

(3) A person permitted under subsection (2) to deliver returns and pay tax on a quarterly basis must, in respect of tax payable on the amount of natural gas used in a stationary internal combustion engine in each calendar quarter,

(a) deliver to the director, on or before the last day of the first month following the calendar quarter, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that calendar quarter.

(4) A person permitted under subsection (2) to deliver returns and pay tax on an annual basis must, in respect of tax payable on the amount of natural gas used in a stationary internal combustion engine in each annual period,

(a) deliver to the director, on or before July 31st of the year in which the annual period ends, a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that annual period.

(5) Unless the director specifies otherwise, a person who has delivered a return under this section in respect of a previous month, a calendar quarter or an annual period, as applicable, must continue to deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of each subsequent month, calendar quarter or annual period, whether or not tax is payable in respect of the subsequent month, calendar quarter or annual period.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Payments and returns — payment of refund of security

(a) must, on or before the 15th day of the month following the month in respect of which the vendor, wholesale dealer or retail dealer subsequently received or collected an amount referred to in section 20.11 (5) or (6) or 20.12 (6), as applicable, pay to the government the amount received or collected, and

(b) must deliver to the director a return in a form specified by the director.

[en. B.C. Reg. 180/2016, App. 2, s. 2.]

Repealed

2-2.04Repealed. [B.C. Reg. 180/2016, App. 2, s. 2.]

Repealed

2.1-2.2Repealed. [B.C. Reg. 216/2010, Sch. s. 4.]

Exemptions for marine diesel fuel

2.3(1) Marine diesel fuel that

(a) is suitable for use in a marine gas turbine engine, and

(b) is purchased for use in a marine gas turbine engine that propels a commercial passenger-carrying or cargo-carrying ship,

is exempt from tax under the Act, other than tax imposed under section 13.2 of the Act.

(2) Marine diesel fuel for use or used in the operation of a cruise ship for a cruise that

(a) is offered to members of the public for a fee, and

(b) has a scheduled port of call outside of British Columbia,

is exempt from tax under the Act, other than tax imposed under section 13.2 of the Act.

(3) Marine diesel fuel for use or used in the operation of a ship, other than a cruise ship, that

(b) does not engage in coasting trade, within the meaning of that Act,

is exempt from tax under the Act, other than tax imposed under section 13.2 of the Act.

(4) Subject to subsection (5), a seller who sells marine diesel fuel that, under this section, is exempt from tax under the Act, and who does not collect the tax on the sale, must keep, at the seller's principal office or principal place of business in the Province, the following information in respect of the sale:

(a) the name of the purchaser;

(b) the name of the ship in which the marine diesel fuel is to be used;

(c) the quantity of marine diesel fuel purchased.

(5) Subsection (4) does not apply in respect of a sale of marine diesel fuel to which section 1.1 (2) (a) to (c) of the Act applies.

[am. B.C. Reg. 50/2018.]

Exemption for jet fuel used in international flights

2.4Jet fuel used in a flight is exempt from tax imposed under section 7 (2) of the Act if

(a) the flight

(i) is operated by a commercial air service, and

(ii) is provided to members of the public for a fee,

(b) the flight

(i) begins in British Columbia and ends outside of Canada, or

(ii) begins outside of Canada and ends in British Columbia, and

(c) the commercial air service referred to in paragraph (a) (i) holds a licence issued by the Canadian Transportation Agency and holds, if required by Transport Canada, an operating certificate issued by Transport Canada for the type of aircraft used for the flight.

[en. B.C. Reg. 26/2012, s. 4; am. B.C. Reg. 246/2013, App. 2, s. 2.]

Allowance for collecting tax

3(1) Subject to subsection (2), the amount of the allowance the minister may provide to collectors for their services in collecting and forwarding tax to him is

(a) 0.022¢ for each litre of fuel other than natural gas, or

(b) 0.022¢ for every 810.32 litres of natural gas,

on which tax is collected and remitted, but no allowance shall be retained or paid if the tax is not remitted within the period specified in section 1.3 (1), (3) or (4), as applicable.

(2) With respect to tax remitted on or after April 1, 1987, no collector is entitled to an allowance of more than $10 000 for tax remitted during the period commencing on April 1 of any year and terminating on March 31 of the following year.

Repealed

Refund or deduction for bad debts

3.1(1) For the purposes of the definition of "specified amount" in section 21 (1) of the Act, the specified amount in relation to a sale must be determined in accordance with the following formula:

specified amount =

amount remitted or paid x =

amount unpaid

total amount payable

where

amount remitted or paid

=

the amount of tax or security referred to in section 21 (2) (b) of the Act remitted or paid by the seller in respect of the sale;

amount unpaid

=

the amount written off by the seller as unrealizable or uncollectable in respect of the sale, but not including interest charges;

total amount payable

=

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(2) A seller who makes a deduction under section 21 (3) of the Act must submit to the director any information or document required by the director.

(3) For the purposes of section 21 (6) of the Act, the amount a seller must add to the tax to be remitted or security to be paid by the seller under the Act must be determined in accordance with the following formula:

amount to be added =

amount remitted or paid x

amount recovered

total amount payable

where

amount remitted or paid

=

the amount of tax or security referred to in section 21 (2) (b) of the Act remitted or paid by the seller in respect of the sale;

amount recovered

=

the amount recovered by the seller that gives rise to the obligation under section 21 (6) of the Act to add an amount to the tax to be remitted or security to be paid by the seller under the Act;

total amount payable

=

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(4) For the purposes of section 21 (7) of the Act, the amount a seller must pay to the government must be determined in accordance with the following formula:

amount to be paid =

amount remitted or paid x

amount recovered

total amount payable

where

amount remitted or paid

=

the amount of tax or security referred to in section 21 (2) (b) of the Act remitted or paid by the seller in respect of the sale;

amount recovered

=

the amount recovered by the seller that gives rise to the obligation under section 21 (7) of the Act to pay an amount to the government;

total amount payable

=

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

[en. B.C. Reg. 102/2015, App. 2, s. 1.]

Refund — stationary engine

4(1) If the director is satisfied that a person has paid tax under section 4 or 10 of the Act on fuel that is used for the operation of the engine of a motor vehicle while the vehicle is stationary, the director must pay the person a refund equal to the difference between the tax paid under that section and the tax that would have been payable under section 5 of the Act had the fuel been coloured fuel, if the engine is operated for the purpose of

(b) pumping or dispensing liquids or other materials to or from a commercial motor vehicle, which does not include

(i) the use of a hydraulic cylinder, or

(ii) subject to paragraph (d), the use of a hydraulic arm,

(c) operating a mobile crane,

(d) operating a hydraulic arm mounted on a logging truck,

(e) operating a drilling unit that is operated by a power take-off unit, or

(f) operating temperature control equipment to preserve goods in an insulated cargo box on a commercial motor vehicle.

(2) If the director is satisfied that a person has paid tax under section 12.1 or 13 of the Act on fuel described in subsection (1) of this section, the director must pay the person a refund of the tax paid on the fuel under section 12.1 or 13 of the Act.

(c) the commercial air service referred to in paragraph (a) (i) holds a licence issued by the Canadian Transportation Agency and holds, if required by Transport Canada, an operating certificate issued by Transport Canada for the type of aircraft used for the flight,

the director must pay the person a refund of the tax paid on the jet fuel.

[en. B.C. Reg. 26/2012, s. 6; am. B.C. Reg. 246/2013, App. 2, s. 4.]

Transition — refunds for jet fuel used in international flights

4.5(1) Sections 4.1 and 4.3, as they read immediately before April 1, 2012, continue to apply to a refund claim, in respect of jet fuel, submitted before, on or after April 1, 2012, if the jet fuel was used before April 1, 2012.

(2) Section 4.4 applies to a refund claim in respect of jet fuel only if the jet fuel is used on or after April 1, 2012.

[en. B.C. Reg. 26/2012, s. 6.]

Refund — spouse of person with disabilities

4.6(1) In this section:

"period" means the period referred to in section 23 (1) of the Act;

"tax" means tax imposed by the Act on fuel used to propel a motor vehicle that a person with disabilities owns or leases.

(2) If, during a period or part of a period, a person

(a) is the spouse of a person with disabilities,

(b) is 16 years of age or older, and

(c) has paid tax in respect of a motor vehicle owned or leased by the person with disabilities,

the director must, subject to subsections (3) to (5), pay to the person described in paragraphs (a) to (c) a refund that is equal to the tax paid by that person during the period or part of the period, as the case may be.

(3) If, respecting a period, there is only one applicant for a refund under this section, the refund payable to the applicant in respect of the period must not be greater than the difference between $500 and the refund paid under section 23 (1) of the Act to the person with disabilities respecting that period.

(4) If, respecting a period, there is more than one applicant for a refund under this section,

(a) no refund is payable to any of the applicants in respect of the period unless a joint application is submitted by all of the applicants after that period ends,

(b) if a joint application is submitted in accordance with paragraph (a), the refund payable to each of the applicants in respect of the joint application

(i) must not exceed the tax paid by that applicant during the part of the period the applicant was the spouse of the person with disabilities, and

(ii) must be the prorated share,

(A) as set out in the joint application, or

(B) as determined by the director, if the prorated share of each of the applicants is not set out in the joint application,

of the total refund payable as calculated under paragraph (c), and

(c) the total refund payable to all of the applicants in respect of the joint application must not be greater than the difference between $500 and the refund paid under section 23 (1) of the Act to the person with disabilities respecting the period.

(5) If, respecting a period, a person with disabilities

(a) is paid a refund under section 23 (1) of the Act, a refund under this section respecting the period or part of the period, as the case may be, is payable to an applicant only in respect of the motor vehicle in respect of which the refund is paid to the person with disabilities, or

(b) is not paid a refund under section 23 (1) of the Act, a refund under this section respecting the period or part of the period, as the case may be, is payable to an applicant in respect of only one motor vehicle owned or leased by the person with disabilities.

[en. B.C. Reg. 294/2016, s. 2.]

Records of vendors, wholesale dealers and retail dealers

5A person who is a vendor, wholesale dealer or retail dealer must keep, at the person's principal office or principal place of business in British Columbia, records of inventories maintained by the person and records of each importation, manufacture, purchase and sale of fuel made by the person.

[en. B.C. Reg. 168/2008, Sch. B, s. 8.]

Records of taxpayers

5.01(1) A person, other than a person who is required to pay tax under section 16.7 (5) of the Act, who is required to file returns for the payment of tax under the Act must keep, at the person's principal office or principal place of business in British Columbia, records of the person's operations that substantiate the information provided on the person's tax returns with respect to

(a) the importation,

(b) the purchase,

(c) the transfer, within the meaning of section 6 (3), 7 (3) or 8 (3) of the Act, and

(d) use

of fuel by the person.

(2) A person who is required under section 1.12 (1), (3) or (4) of this regulation to file a return for the payment of tax under section 16.7 (5) of the Act in respect of heating oil or non-motor fuel oil must keep, at the person's principal office or principal place of business in British Columbia, records of the person's operations that substantiate the information provided on the person's tax return with respect to the manufacture or acquisition, and use, of the heating oil or non-motor fuel oil by the person.

Declaration under section 16.6 of Act

5.011A person who is required to obtain a declaration under section 16.6 of the Act must keep the declaration at the person's principal office or principal place of business in British Columbia.

[en. B.C. Reg. 94/2013, s. 8.]

Retention of records

5.02(1) A person who is required to retain records under the Act must retain in British Columbia records required for the purposes of the Act or this regulation for a period of 5 years from the date the record is created.

(2) If a person who is required to retain records under subsection (1) makes a written application to the director for permission to destroy a record, the director may authorize the requested destruction prior to the expiry of the period described in subsection (1).

(3) Despite any other provision of this section, if a record might be necessary for the purposes of an appeal under section 50 or 51 of the Act or an appeal under section 51.92 of this regulation, the person required to keep the records must retain the record after the expiry of the period described in subsection (1) and until the appeals have been exhausted.

[en. B.C. Reg. 168/2008, Sch. B, s. 8; am. B.C. Reg. 262/2009, s. 1.]

Provision of invoices

5.03(1) A person, other than a retail dealer referred to in subsection (3.1) or (3.2) or section 15.14 (3), who sells fuel to another person from a bulk storage facility, cardlock or terminal rack must provide an invoice to the person buying the fuel at the time of sale or within a reasonable time after the time of sale.

(1.1) Despite subsection (1), a person who sells fuel in a sale to which section 1.1 (2) (a) to (c) of the Act applies must provide an invoice to the person buying the fuel at the time of sale.

(2) A vendor or wholesale dealer, other than a person referred to in subsection (1), who sells fuel to a person for resale must provide an invoice to the person buying the fuel at the time of sale.

(3) A person, other than a person referred to in subsection (1), who sells fuel to a registered consumer must provide an invoice to the registered consumer at the time of sale.

(3.1) A retail dealer who sells coloured fuel to a farmer must

(a) provide an invoice to the farmer at the time of sale or within a reasonable time after the time of sale, and

(b) on the invoice, in addition to the information required under section 5.1, specify whether tax was included in the sale.

(3.2) A retail dealer who sells more than 45 litres of coloured fuel to a person must provide an invoice to the person buying the fuel at the time of sale or within a reasonable time after the time of sale.

(4) A person who sells fuel must, if requested to do so by the person to whom the fuel is sold, provide that person with an invoice.

(5) Subsection (4) does not apply to a person selling fuel if the person is otherwise required under this regulation to provide an invoice to the person making the request.

Content of invoices

(c) specify the name and address of the person to whom the fuel is sold,

(d) specify the quantity of each type or subcategory of a type of fuel sold,

(e) specify the rate of tax for each type or subcategory of a type of fuel sold, and

(f) if the fuel sold is coloured fuel,

(i) specify the price of the coloured fuel per unit of sale, and

(ii) designate the coloured fuel sold as "Marked Fuel".

[en. B.C. Reg. 246/2013, App. 2, s. 6.]

Calculation of interest

5.2Interest payable under the Act must be

(a) compounded monthly, and

(b) calculated on the number of days since the last compounding of interest, or if no compounding has yet occurred, from the date that interest is payable under the Act.

[en. B.C. Reg. 262/2000.]

Repealed

5.3-5.4Repealed. [B.C. Reg. 116/2014, s. 3.]

Certificate of lien form

5.5The form set out as Form H is prescribed for purposes of section 57.1 (2) of the Act.

[en. B.C. Reg. 168/2008, Sch. B, s. 11.]

Fuel imported by ship — classes of fuel and amounts

5.6Each class of fuel set out in column 1 of the following table is prescribed for the purposes of section 1.1 (3) (a) (i) of the Act and the amount set out in column 2 of the table opposite a class of fuel is the amount prescribed for that class of fuel for the purposes of section 1.1 (3) (a) (ii) of the Act.

Colouring instructions

(b) make a pre-mixed dye solution using a process acceptable to the director, and

(c) use the pre-mixed dye solution referred to in paragraph (b) to colour gasoline or light fuel oil so that the gasoline or light fuel oil is coloured to a concentration of 14 parts of dye per 1 million parts of gasoline or light fuel oil.

(1.1) On approval from the director, an authorized person may obtain dye from an administrator of a fuel tax statute of another province.

(2) No person shall sell or offer for sale any fuel as coloured fuel unless the fuel has been coloured in accordance with subsection (1).

Property in dye

8(1) All dye obtained from the director remains the property of the government until the dye is mixed with fuel by the authorized person.

(2) On cancellation by the director of a person's authority to colour fuel, the person shall promptly return the dye and pre-mixed dye solution to the director or deliver it to a person specified by the director.

[am. B.C. Reg. 78/94, s. 4.]

Statement of quantity of dye

9On or before the 15th day of the month following the month in which an authorized person uses dye to colour fuel, as permitted in section 7, the authorized person must deliver to the director, in the form specified by the director, a statement of the quantity of dye and pre-mixed dye solution

Coloured fuel pumps and containers

is clearly labelled "COLOURED" or "MARKED" on the outside of the pump or container.

(2) An authorized person shall ensure that a container in which he colours fuel is clearly labelled "COLOURED" or "MARKED" on the outside of the container.

(3) No person shall use a pump or container that is labelled in accordance with subsection (1) or (2) for a fuel other than coloured fuel.

[am. B.C. Reg. 94/2013, s. 12.]

Repealed

12-13Repealed. [B.C. Reg. 246/2013, App. 2, s. 7.]

Repealed

14-15Repealed. [B.C. Reg. 97/2008.]

Industrial machines

15.1The following are designated as industrial machines:

(a) a bulldozer;

(b) a shovel;

(c) a backhoe;

(d) any machine equipped with caterpillar tracks;

(e) a crusher;

(f) an earth compactor;

(g) a grader;

(h) a grass mower;

(i) a roller;

(j) a skidder.

[en. B.C. Reg. 207/87, s. 3; am. B.C. Regs. 215/90; 34/91, s. 2.]

Logging and mining industry

15.2(1) The only types of motor vehicle prescribed for the purposes of section 15 (1) (d) of the Act are

(a) trucks when used for hauling logs,

(b) trucks when used for hauling lumber,

(c) crew crummies or buses when used for the transportation of

(i) company employees, or

(ii) contractors or agents of the company or employees of either of them

carrying out an activity in the company's logging operation,

(d) fire trucks when used as fire trucks, and

(e) ambulances when used as ambulances.

(2) The only types of motor vehicle prescribed for the purposes of section 15 (1) (e) of the Act are

(a) trucks when used to transport minerals,

(b) crew crummies or buses when used for the transportation of

(i) company employees, or

(ii) contractors or agents of the company or employees of either of them

carrying out an activity in the company's mineral mining operation,

(c) fire trucks when used as fire trucks, and

(d) ambulances when used as ambulances.

[en. B.C. Reg. 186/89, s. (b); am. B.C. Reg. 34/2008, s. 1.]

Suspension under section 14 (4) or 14.1 (4) of Act

15.3(1) In this section, "relevant provision" means

(a) section 14 (4) of the Act, or

(b) section 14 (4) of the Act as it applies under section 14.1 (4) of the Act.

(2) The period for which an authorization may be suspended under a relevant provision is as follows:

(a) 90 days, unless there has been a previous suspension or cancellation as described in paragraph (b);

(b) one year, if there has been

(i) a previous suspension of the authorization, or

(ii) a previous suspension or cancellation of another authorization held by the authorized person under section 14, 14.1 or 16.3 of the Act.

[en. B.C. Reg. 94/2013, s. 13; am. B.C. Reg. 79/2015, Sch. 2, s. 1.]

Exemption or refund for farmer

15.4(1) For the purpose of section 5 (3) of the Act, a farmer is eligible for exemption on purchases of coloured fuel if

(a) the seller delivers the fuel to a storage receptacle located on the farmer's farm,

(b) the fuel is purchased on account from a bulk agent, or

(c) the fuel is purchased through a cardlock system.

(2) If a farmer purchases coloured fuel that does not qualify for exemption under subsection (1), the farmer must pay tax at the time of purchase and may claim a refund of the tax paid on the coloured fuel.

(3) To claim a refund of the tax paid in accordance with subsection (2) on coloured fuel, a farmer must submit to the director the following:

(a) the seller's name and address;

(b) the date of purchase;

(c) the number of litres purchased;

(d) the type of fuel purchased;

(e) a copy of the applicant's BC Farmer Identity Card issued by the BC Agriculture Council to the applicant or a declaration in a form acceptable to the director.

(4) If the director is satisfied that a farmer

(a) has paid tax in accordance with subsection (2) on coloured fuel,

(b) has submitted the information and documents referred to in subsection (3), and

(c) has used the coloured fuel for a purpose authorized under section 15 of the Act,

the director must refund to the farmer the amount of tax paid by the farmer on that coloured fuel.

Persons selling coloured fuel to farmers

15.5(1) A retail dealer who sells coloured fuel to a person claiming an exemption under section 15.4 (1) in respect of the sale must ensure the sale meets one of the requirements for exemption under section 15.4 (1) and must, at or before the time of sale, obtain from the person

(a) the name, address, card number and expiry date as recorded on a BC Farmer Identity Card issued by the BC Agriculture Council to the person, or

(b) a declaration in a form acceptable to the director.

(2) Repealed. [B.C. Reg. 246/2013, App. 2, s. 7.]

(3) The documentation referred to in subsection (1) must be retained by the retail dealer to substantiate non-collection of tax on the sale.

Determination of amount in respect of penalty for unauthorized purchase or use of coloured fuel

15.51(1) The amount referred to in section 45.3 (1) (b) of the Act in respect of a contravention of section 15 of the Act by a person is to be determined in accordance with this section.

(2) The amount referred to in section 45.3 (1) (b) of the Act in respect of a contravention of section 15 of the Act by a person is as follows:

(a) $500 for a first contravention;

(b) $750 for a second contravention;

(c) $1 000 for a subsequent contravention.

(3) For the purposes of subsection (2),

(a) a contravention of section 15 of the Act by a person is

(i) a first contravention if, within the one year period immediately preceding the imposition of the penalty for that contravention, no penalty has been imposed by the director on the person under section 45.3 of the Act for another contravention of section 15 of the Act,

(ii) a second contravention if, within the one year period immediately preceding the imposition of the penalty for that contravention, one penalty has been imposed by the director on the person under section 45.3 of the Act for another contravention of section 15 of the Act, and

(iii) a subsequent contravention if, within the one year period immediately preceding the imposition of the penalty for that contravention, 2 or more penalties have been imposed by the director on the person under section 45.3 of the Act for other contraventions of section 15 of the Act, and

(b) in determining whether a contravention of section 15 of the Act is a second or subsequent contravention, the only question to be considered is the sequence of the imposition of penalties under section 45.3 of the Act and no consideration may be given to the sequence of the contraventions or whether any contravention occurred before or after the imposition of a penalty under that section.

[en. B.C. Reg. 79/2015, Sch. 4, s. 7.]

Division 2 — Heating Oil and Non-Motor Fuel Oil

Application to heating oil and non-motor fuel oil

15.6(1) Sections 5.7 to 10 apply in relation to

(a) the colouring of heating oil or non-motor fuel oil as if the heating oil or non-motor fuel oil were a fuel, and

(2) Section 15.3 of this regulation applies to the suspension of an authorization under section 14 (4) of the Act as that provision applies under 16.3 (6) of the Act.

[en. B.C. Reg. 94/2013, s. 16.]

Division 3 — Marine Diesel Fuel and Locomotive Fuel

Persons selling marine diesel fuel

15.61(1) Subject to subsection (2), if a retail dealer

(a) sells fuel, whether or not the fuel is coloured fuel, through a cardlock system, or

(b) sells more than 45 litres of fuel, whether or not the fuel is coloured fuel,

to a person who claims that the fuel is being purchased as marine diesel fuel, the retail dealer must, at or before the time of sale, obtain from the person a declaration in a form acceptable to the director.

(2) Subsection (1) does not apply if the fuel is transferred by the retail dealer to the supply tank or supplemental supply tank of a ship that is in or on water at the time of transfer.

(3) The declaration obtained under subsection (1) must be retained by the retail dealer to substantiate the claim that the fuel is being purchased as marine diesel fuel.

[en. B.C. Reg. 79/2015, Sch. 4, s. 9.]

Persons selling locomotive fuel

15.62(1) Subject to subsection (2), if a retail dealer

(a) sells fuel, whether or not the fuel is coloured fuel, through a cardlock system, or

(b) sells more than 45 litres of fuel, whether or not the fuel is coloured fuel,

to a person who claims that the fuel is being purchased as locomotive fuel, the retail dealer must, at or before the time of sale, obtain from the person a declaration in a form acceptable to the director.

(2) Subsection (1) does not apply if

(a) the retail dealer sells the fuel to a person who is a registered consumer, and

(b) the fuel is a type or subcategory of a type of fuel specified on the person's registered consumer certificate.

(3) The declaration obtained under subsection (1) must be retained by the retail dealer to substantiate the claim that the fuel is being purchased as locomotive fuel.

[en. B.C. Reg. 79/2015, Sch. 4, s. 9.]

Part 2.1 — Propane Exemptions and Refunds

Definitions

15.7In this Part:

"qualifying person" means a person, other than a farmer, who is a qualifying farmer as defined in section 1 (1) of the Provincial Sales Tax Exemption and Refund Regulation;

"residential dwelling" has the same meaning as in the Provincial Sales Tax Exemption and Refund Regulation;

"residential use" has the same meaning as in the Provincial Sales Tax Exemption and Refund Regulation.

[en. B.C. Reg. 94/2013, s. 17.]

Exemption for propane — residential use

15.8Propane purchased solely for residential use in a residential dwelling is exempt from tax imposed under section 10.3 of the Act if

(a) the retail dealer delivers or provides the propane to

(i) a residential dwelling,

(ii) a building that contains a residential dwelling, or

(iii) a storage receptacle located at and connected to a residential dwelling, and

(b) in the case of a delivery or provision of propane to a residential dwelling that is part of a multi-use building, the retail dealer delivers or provides the propane to a storage receptacle, or through a meter, that services only the part of the building that is used only for residential use.

[en. B.C. Reg. 94/2013, s. 17; am. B.C. Reg. 246/2013, App. 2, s. 2.]

Exemption for propane — residential and farm use

15.9(1) In this section:

"qualifying land" means, in relation to a qualifying person described in

(a) paragraph (a) of the definition of "qualifying farmer" in section 1 (1) of the Provincial Sales Tax Exemption and Refund Regulation, the applicable land referred to in that paragraph,

(b) paragraph (b) of the definition of "qualifying farmer" in section 1 (1) of the Provincial Sales Tax Exemption and Refund Regulation, the applicable land referred to in that paragraph, and

(c) paragraph (c) of the definition of "qualifying farmer" in section 1 (1) of the Provincial Sales Tax Exemption and Refund Regulation, the applicable land referred to in that paragraph;

"qualifying person" does not include a person described in paragraph (d) of the definition of "qualifying farmer" in section 1 (1) of the Provincial Sales Tax Exemption and Refund Regulation.

(2) Subject to subsections (3) and (4), propane is exempt from tax imposed under section 10.3 of the Act if the propane is purchased by a farmer or qualifying person for use only for

(a) residential use in a residential dwelling, and

(b) in the case of a purchase

(i) by a farmer, a purpose described in section 15.12 (1) (a) to (f) of this regulation, or

(ii) by a qualifying person, a purpose described in section 15.13 (1) of this regulation.

(3) In relation to a purchase of propane by a farmer, the exemption from tax provided for in subsection (2) applies only if

(a) the farmer's farm contains

(i) a residential dwelling,

(ii) a building that contains a residential dwelling, or

(iii) a storage receptacle located at and connected to a residential dwelling, and

(b) one of the following applies:

(i) the retail dealer delivers the propane to a storage receptacle located on the farmer's farm;

(ii) the propane is purchased on account from a bulk agent;

(iii) the propane is purchased through a cardlock system.

(4) In relation to a purchase of propane by a qualifying person, the exemption from tax provided for in subsection (2) applies only if

(a) the qualifying land of the qualifying person contains

(i) a residential dwelling,

(ii) a building that contains a residential dwelling, or

(iii) a storage receptacle located at and connected to a residential dwelling, and

(b) one of the following applies:

(i) the retail dealer delivers the propane to a storage receptacle owned by the qualifying person;

Exemption for propane made part of tangible personal property

15.11(1) Subject to subsections (2) and (3), propane purchased for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into tangible personal property, as defined in section 1 of the Provincial Sales Tax Act, for the purpose of retail sale or lease, as those terms are defined in that section of that Act, is exempt from tax imposed under section 10.3 of the Act.

(2) If propane is used to produce energy or is used as a source of energy, the exemption under subsection (1) does not apply to the propane.

(3) The exemption under subsection (1) does not apply if the purchaser of the propane

Exemption for propane — qualifying persons

15.13(1) Propane purchased by a qualifying person is exempt from tax imposed under section 10.3 of the Act if the propane is purchased for use solely for a farm purpose other than operating a motor vehicle or machinery.

(2) The exemption from tax provided for in subsection (1) applies only if

(a) the retail dealer delivers the propane to a storage receptacle owned by the qualifying person,

Persons selling propane to farmers and qualifying persons

15.14(1) A retail dealer who sells propane to a person claiming an exemption under section 15.9 in respect of the sale must ensure the sale meets the requirements for exemption under section 15.9 and must, at or before the time of sale, obtain from the person

(a) the name, address, card number and expiry date as recorded on a BC Farmer Identity Card issued by the BC Agriculture Council to the person, or

(b) a declaration in a form acceptable to the director.

(2) A retail dealer who sells propane to a person claiming an exemption under section 15.12 or 15.13 in respect of the sale must ensure the sale meets one of the requirements for exemption under section 15.12 (2) or 15.13 (2), as applicable, and must, at or before the time of sale, obtain from the person

(a) the name, address, card number and expiry date as recorded on a BC Farmer Identity Card issued by the BC Agriculture Council to the person, or

(b) a declaration in a form acceptable to the director.

(3) A retail dealer who sells propane to a farmer or qualifying person must

(a) provide an invoice to the farmer or qualifying person at the time of sale or within a reasonable time after the time of sale, and

(b) on the invoice, in addition to the information required under section 5.1, specify whether tax was included in the sale.

(4) The documentation referred to in subsections (1) and (2) must be retained by the retail dealer to substantiate non-collection of tax on the sale.

Refund for propane — residential use

15.15If the director is satisfied that a person paid tax under section 10.3 of the Act in respect of propane used for residential use in a residential dwelling, the director must refund to the person the amount of tax paid by the person that can reasonably be attributed to the portion of the propane used for residential use in a residential dwelling.

[en. B.C. Reg. 94/2013, s. 17.]

Refund for propane — farmers

15.16If

(a) the director is satisfied that a farmer paid tax under section 10.3 of the Act in respect of propane used for a purpose described in section 15.12 (1) (a) to (f) of this regulation, and

(b) the exemption from tax provided for in section 15.12 (1) of this regulation did not apply because none of the requirements in section 15.12 (2) of this regulation were met,

the director must refund to the farmer the amount of tax paid by the farmer that can reasonably be attributed to the amount of propane used for that purpose.

[en. B.C. Reg. 94/2013, s. 17.]

Refund for propane — qualifying persons

15.17If

(a) the director is satisfied that a qualifying person paid tax under section 10.3 of the Act in respect of propane used for a purpose described in section 15.13 (1) of this regulation, and

(b) the exemption from tax provided for in section 15.13 (1) of this regulation did not apply because none of the requirements in section 15.13 (2) of this regulation were met,

the director must refund to the qualifying person the amount of tax paid by the qualifying person that can reasonably be attributed to the amount of propane used for that purpose.

[en. B.C. Reg. 94/2013, s. 17.]

Part 3 — Carriers

Division 1 — International Fuel Tax Agreement

Requirement for IFTA licence

16A carrier who brings motive fuel into the Province in the supply tank of an IFTA commercial vehicle must do so,

(a) if the carrier's base jurisdiction is the Province, in accordance with

(i) section 42, or

(ii) an IFTA licence issued to that person by the director,

(b) if the carrier's base jurisdiction is an IFTA jurisdiction other than the Province, in accordance with

(i) a motive fuel user permit issued to that person under section 40, or

(ii) an IFTA licence issued by the carrier's base jurisdiction, or

(c) if the carrier's base jurisdiction is not the Province or an IFTA jurisdiction, in accordance with

(i) a motive fuel user permit issued to that person under section 40, or

Application for IFTA licence

17(1) A carrier referred to in section 16 (a) or (c) seeking to obtain or renew an IFTA licence must submit to the director

(a) an IFTA registration and licensing application in Form F,

(b) an IFTA decal application,

(c) any bond required by the director, and

(d) the required fees.

(2) The fees required under subsection (1) (d) are,

(a) in the case of a new licence, an initiation fee of $200 and a licence fee of $100, and

(b) in the case of a renewal of a licence, a licence fee of $100.

[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 2.]

Issuance of new IFTA licence

18After receipt of the materials required under section 17 (1) for the issuance of a new IFTA licence, the director must issue to the applicant under section 19 of the Act

(a) an IFTA licence in the form established by IFTA, and

(b) 2 IFTA decals in the form established by IFTA for each IFTA commercial vehicle listed in the IFTA decal application.

[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 217/2007, s. 3.]

Renewal of IFTA licence

19(1) An IFTA licence and IFTA decals issued by the director are effective January 1 and expire December 31 of the same year.

(2) On an application made after October 1 but during the currency of an IFTA licence, the director must renew the IFTA licence if

(a) the applicant files with the director the materials required under section 17 for the renewal of a licence,

(b) the applicant has filed all necessary returns and has paid all taxes and amounts equivalent to tax that the carrier is required to pay to the Province and all other IFTA jurisdictions along with all penalties and interest due on those payments, and

(c) the applicant's licence is not, at the time the application is received, suspended or cancelled.

(3) On the renewal of an IFTA licence, the director must provide to the applicant

(a) an IFTA licence in the form established by IFTA, and

(b) 2 IFTA decals in the form established by IFTA for each IFTA commercial vehicle owned or operated by the carrier.

[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 217/2007, s. 3.]

Lost or damaged licences or decals

20If the director is satisfied that an IFTA licence or an IFTA decal is lost, destroyed or illegible, the director must, on application, issue a replacement licence or decal.

[en. B.C. Reg. 550/95, Sch. s. 2.]

Display of licence and decal

21(1) An IFTA licensee must

(a) carry a copy of the IFTA licence in the cab of each IFTA commercial vehicle operating under that IFTA licence,

(b) present the copy of the IFTA licence for inspection at the request of a police officer or other authorized person, and

(c) affix an IFTA decal on each side of the cab of each IFTA commercial vehicle operating under that IFTA licence.

(2) An IFTA licensee who ceases to engage in interjurisdictional transportation of passengers or goods must promptly remove all IFTA decals from its vehicles, return the original IFTA licence to the director and destroy all copies of the IFTA licence.

(3) An IFTA licensee who ceases to use an IFTA commercial vehicle for which an IFTA decal has been acquired under section 18 or 19 for the interjurisdictional transportation of passengers or goods must promptly remove the IFTA decals from the vehicle.

Return of IFTA licence

22If the legal status, name or address of an IFTA licensee changes, the carrier must promptly return the IFTA licence to the director for amendment or as part of an application for a new IFTA licence, as the case may be.

[en. B.C. Reg. 550/95, Sch. s. 2.]

Tax returns by IFTA licensees

23(1) The holder of an IFTA licence issued by the director must quarterly, in accordance with IFTA, deliver to the director a return, in a form specified by the director, setting out all of the information required under IFTA.

(2) Each return referred to in subsection (1) must be provided to the director on or before the date by which that return is to be provided under IFTA.

[en. B.C. Reg. 550/95, Sch. s. 2.]

IFTA reporting and remittance

24(1) With each return submitted under section 23, an IFTA licensee must calculate, for each IFTA jurisdiction, including the Province, in which the IFTA commercial vehicles of the carrier in respect of which the IFTA licence was acquired travelled during the period for which the report is prepared,

(a) the quantity of fuel consumed by those vehicles in that jurisdiction,

(b) the quantity of the fuel acquired by the carrier in that jurisdiction for which the tax payable to that jurisdiction has been paid, and

(c) the tax payable to that jurisdiction for the difference between the quantity of fuel referred to in paragraph (a) and the quantity of fuel referred to in paragraph (b) or, if the quantity of fuel referred to in paragraph (b) exceeds the quantity of fuel referred to in paragraph (a), the refund claimed from that jurisdiction.

(2) The IFTA licensee must remit with each report the tax payable to the Province as calculated under subsection (1) and an amount equal to the tax payable to each of the other IFTA jurisdictions referred to in the report as calculated under subsection (1) or, if the aggregate amount of tax-paid fuel referred to in subsection (1) (b) exceeds the aggregate amount of fuel referred to in subsection (1) (a), the carrier may claim a refund.

Refund — IFTA refundable B.C. tax

(a) in relation to an IFTA licensee that received its IFTA licence from the director, a return submitted by the licensee under section 23, and

(b) in relation to an IFTA licensee that received its IFTA licence from an IFTA jurisdiction other than the Province, a return submitted by the licensee to that jurisdiction in accordance with IFTA.

(2) An IFTA licensee is entitled to a refund that is payable in accordance with IFTA and calculated in accordance with subsection (3) if

(a) the IFTA licensee files a return in accordance with IFTA, and

(b) during the period for which a return is prepared

(i) the quantity of gasoline or motive fuel purchased in the Province by the IFTA licensee

exceeds

(ii) the quantity of gasoline or motive fuel consumed in the Province by the IFTA licensee.

(3) A refund under subsection (2) is to be calculated by multiplying the difference between the amount referred to in subsection (2) (b) (i) and the amount referred to in subsection (2) (b) (ii) by the cents per litre as set out in column 2 or 3 of the following table, whichever is applicable, shown opposite the period in which the fuel referred to in subsection (2) (b) (i) was purchased.

Item

Column 1 Period

Column 2 Gasoline — cents per litre

Column 3 Motive fuel — cents per litre

1

Any time before July 1, 2008

14.50

15.00

2

During the year beginning July 1, 2008

16.84

17.69

3

During the year beginning July 1, 2009

18.01

19.04

4

During the year beginning July 1, 2010

19.18

20.38

5

During the year beginning July 1, 2011

20.35

21.73

6

Starting July 1, 2012 and ending March 31, 2018

21.52

23.07

7

During the year beginning April 1, 2018

22.28

23.95

8

During the year beginning April 1, 2019

23.39

25.23

9

During the year beginning April 1, 2020

24.51

26.51

10

Any time on or after April 1, 2021

25.62

27.78

[en. B.C. Reg. 168/2008, Sch. B, s. 13; am. B.C. Reg. 49/2018.]

Records of licensee

25(1) The holder of an IFTA licence issued by the director must maintain records of its operations, including documentation supporting all travel as well as all fuel purchases and related receipts, to substantiate the information provided on its tax returns.

(2) The records specified in subsection (1) must be retained for a period of 4 years after the date on which the tax return to which those records relate was due.

(3) Promptly after receiving the request of the director to do so, an IFTA licensee must provide access to the records specified in subsection (1) to

(a) the director, or

(b) officials from other IFTA jurisdictions.

[en. B.C. Reg. 550/95, Sch. s. 2.]

Cancellation or suspension of IFTA licence

26(1) On the request of a holder of an IFTA licence issued by the director, the director must cancel the carrier's IFTA licence if the licensee has satisfied

(a) all reporting requirements under IFTA, and

(b) all liabilities for taxes under IFTA that are due to IFTA jurisdictions, including the Province, or amounts equal to those taxes and any related penalty or interest charges.

(2) In addition to the director's powers under subsection (1), the director may cancel or suspend an IFTA licence and IFTA decals for any failure by the licensee to comply with

(a) the provisions of the Act or the regulations, including, without limitation,

(i) the failure to deliver a return as required under section 23 (1), or

(ii) the failure to remit a payment as required under section 24, or

(b) the terms of IFTA, including, without limitation, the failure to pay an audit assessment within the time period established under IFTA unless that assessment has been appealed.

(3) If the director cancels or suspends a licence under section 19 (4) of the Act, the director must promptly notify, in writing, the licensee and all IFTA member jurisdictions as to the cancellation or suspension.

(4) An IFTA licensee whose IFTA licence is cancelled or suspended under this section must,

(a) promptly after receiving notice of that cancellation,

(i) return the IFTA licence and all unused IFTA decals to the director, and

(ii) remove from its commercial vehicles all IFTA decals and copies of the licence, and

(b) for a period of 4 years after the date of the last tax return and payment, retain all records pertaining to its operations under IFTA.

(5) Any IFTA jurisdiction may conduct a final audit of the records of a carrier whose IFTA licence has been cancelled, provided that the audit is conducted within 4 years after the date of the cancellation of the licence.

[en. B.C. Reg. 550/95, Sch. s. 2.]

Reinstatement of licence

27(1) The director may reinstate a suspended or cancelled IFTA licence if the licensee

(a) files all required returns,

(b) remits to the director all outstanding liabilities due to the Province and all other IFTA jurisdictions,

(c) posts a bond, if required by the director, in an amount required by the director, and

(d) meets any other conditions imposed by the director for the reinstatement of the licence.

(2) If an IFTA licensee meets all of the terms and conditions imposed under subsection (1), the director must

(a) reinstate the carrier's IFTA licence, and

(b) promptly notify all IFTA jurisdictions that the suspension or cancellation has been lifted.

[en. B.C. Reg. 550/95, Sch. s. 2.]

Division 2 — Repealed

Repealed

28-39Repealed. [B.C. Reg. 15/97, s. 3.]

Division 3 — Motive Fuel User Permit

Issue of motive fuel user permit

40(1) The director must, on application, issue a motive fuel user permit for an IFTA commercial vehicle to a person who

(a) brings motive fuel into the Province in the supply tank of the IFTA commercial vehicle, and

(b) pays a deposit equal to the greater of

(i) $10, or

(ii) 7¢ for each kilometre that the IFTA commercial vehicle will travel in the Province, as estimated by the director in accordance with subsections (2) and (3), to a maximum of $140.

(2) The director may estimate the number of kilometres the IFTA commercial vehicle will travel in the Province based on the load manifests, bills of lading, trip sheets or other documentation presented by the person required to pay the deposit under subsection (1).

(3) If, in the opinion of the director, the documentation referred to in subsection (2) is inadequate for the purpose of making an estimate under subsection (1), the director may estimate the number of kilometres by a method the director considers appropriate.

[en. B.C. Reg. 168/2008, Sch. B, s. 14.]

Refund of IFTA commercial vehicle deposit

40.1(1) Subject to subsection (2), a person who pays a deposit under section 40 in respect of a permit authorizing a trip for an IFTA commercial vehicle is entitled to a refund of an amount, if any, determined in accordance with the following formula:

Refund = (D + TP) - (7 cents x AD)

where

D

is the amount of the deposit paid;

TP

is the amount of tax paid by the person for motive fuel that was purchased in British Columbia during the trip for use in the vehicle;

AD

is the actual distance traveled by the vehicle in the Province.

(2) A refund under subsection (1) for a trip may not exceed the amount of the deposit paid under section 40 for the trip.

[en. B.C. Reg. 168/2008, Sch. B, s. 14.]

Additional refund for IFTA commercial vehicle

40.2If the director is satisfied that

(a) a person paid a deposit under section 40 for a trip, and

(b) the amount of the deposit less any refund paid to the person under section 40.1 for the trip exceeds the tax payable under sections 10 (3) and 13 (3) of the Act,

the director must pay that person a refund equal to the amount of the excess.

[en. B.C. Reg. 246/2013, App. 2, s. 11.]

Remittance of tax by IFTA commercial vehicle

40.3A person who pays a deposit under section 40 in respect of a permit authorizing a trip for an IFTA commercial vehicle must, in accordance with sections 10 (3) and 13 (3) of the Act, pay to the director the amount by which

(a) the product of the quantity of motive fuel used in British Columbia in the vehicle during the trip multiplied by 15 cents per litre;

exceeds

(b) the amount that equals the sum of the deposit paid plus the amount of tax paid by the person for motive fuel that was purchased in British Columbia during the trip for use in the vehicle, minus a refund, if any, paid under section 40.1 for the trip.

Duty to produce motive fuel user permit

41On request of a peace officer or person authorized by the director, the operator of an IFTA commercial vehicle in respect of which a motive fuel user permit has been issued must produce the permit for inspection.

(b) has paid to the director an amount equal to the amount of the deposit or tax that would have been payable under section 40 (1) (b) had the person applied for a motive fuel user permit for the IFTA commercial vehicle.

Repealed

47Repealed. [B.C. Reg. 15/97, s. 8.]

Repealed

48Repealed. [B.C. Reg. 217/2007, s. 6.]

Repealed

49Repealed. [B.C. Reg. 168/2008, Sch. B, s. 16.]

Exemption from tax

50(1) A person who uses motive fuel in the operation of a commercial motor vehicle that is registered for farm use outside the Province is, in respect of motive fuel brought by the person into the Province in the supply tank of the commercial motor vehicle, exempt from tax imposed under section 10 or 13 of the Act.

(2) Section 5.02 does not apply in respect of a person who is exempt from tax under subsection (1).

Exemption for visiting forces

51A visiting force, as defined in section 2 of the Visiting Forces Act (Canada), is exempt from paying tax under the Act.

[en. B.C. Reg. 168/2008, Sch. B, s. 18.]

Part 3.1 — Alternative Motor Fuels

Definitions

51.1In this Part:

"air toxic" means

(a) for fuels used in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, benzene, 1,3 butadiene, formaldehyde, acetaldehyde or polycyclic organic matter, and

(b) for fuels used in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine, benzene, 1,3 butadiene, formaldehyde, acetaldehyde or polycyclic aromatic hydrocarbons;

"Category 1 alternative motor fuel" means

(a) a fuel, used to propel motor vehicles, that when compared to

(i) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or

(ii) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine

is shown in tests and analyses approved by the Minister of Environment and performed by a testing agency approved by that ministry to have the potential

(iii) to produce at least a 15% reduction in emissions from motor vehicle operation of at least one emission group,

(iv) to produce at least a 5% reduction in emissions from motor vehicle operation of at least one other emission group, and

(v) to produce no more than 5% increase in emissions from motor vehicle operation of any other emission group, or

(b) Repealed. [B.C. Reg. 94/2013, s. 18.]

(c) hydrogen, when used in fuel-cell vehicles, except hydrogen that is produced by electrolysis using coal-generated electricity, unless the carbon dioxide emitted as the result of using coal to generate the electricity is captured and stored or captured and sequestered;

"Category 2 alternative motor fuel" means fuel, used to propel motor vehicles, that when compared to

(a) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or

(b) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine

is shown in tests and analyses approved by the Minister of Environment and performed by a testing agency approved by that ministry to have the potential

(c) to reduce greenhouse gas emissions from motor vehicle operation by at least 20%, and

(d) to produce no increase in emissions from motor vehicle operation of any other emission group;

"Category 3 alternative motor fuel" means

(a) fuel, used to propel motor vehicles, that when compared to

(i) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or

(ii) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine

is shown in tests and analyses approved by the Minister of Environment and performed by a testing agency approved by that minister to have the potential

(iii) to reduce greenhouse gas emissions from motor vehicle operation by at least 35%, and

(iv) to produce no increase in emissions from motor vehicle operation of any other emission group;

Repealed

51.11Repealed. [B.C. Reg. 307/2009, s. 3.]

Tax rates and exemptions for specific alternative motor fuels

51.2(1) Subject to subsection (2), the tax rate or exemption for a fuel referred to in column 1 of the following table, that has qualified for the category of alternative motor fuel set out in column 2 of the table, is the rate or exemption set out in column 3 of the table:

Item

Column 1Fuel

Column 2Category

Column 3Tax Rate or Exemption

1-4

Repealed. [B.C. Reg. 307/2009, s. 4.]

5

Fuel with at least 85% methanol

1

Exempt

6

Natural gas

1

Exempt

7

Repealed. [B.C. Reg. 94/2013, s. 19.]

8

Hydrogen, as described in paragraph (c) of the definition of "Category 1 alternative motor fuel"

1

Exempt

(2) Subsection (1) does not apply to a Category 1 alternative fuel that is subject to any of the following provisions of the Act:

Definitions

"exempt percentage" means the percentage set by the director under section 51.71;

"qualifying purchaser" means a purchaser who is exempt from tax

(a) under section 87 of the Indian Act (Canada), or

(b) by virtue of an agreement between the government and a First Nation relating to former reserve land;

"reserve" has the same meaning as in the Indian Act (Canada);

"specified fuel" means a type or subcategory of a type of fuel specified in an exempt fuel retailer permit.

[en. B.C. Reg. 312/2008, App. 2, s. 2.]

Exempt fuel retailer permit

51.7(1) Subject to subsection (3) and on receipt of an application in the form specified by the director, the director may

(a) issue an exempt fuel retailer permit for a type or subcategory of a type of fuel to a retail dealer whom the director considers is suitable and who is located on land that

(i) is reserve land, or

(ii) was formerly reserve land and where by virtue of an agreement between the government and a First Nation, purchasers could be qualifying purchasers, and

(b) make the exempt fuel retailer permit subject to any other conditions and limitations specified by the director.

(2) A retail dealer who wishes to obtain an exempt fuel retailer permit must apply to the director for a permit for a specific location at which the retail dealer intends to sell the specified fuel.

(3) Before an applicant is issued an exempt fuel retailer permit, the applicant must enter into an agreement with the director, on behalf of the government, that sets out the duties to be performed by the retailer and any other matters the director considers necessary or advisable.

(4) An exempt fuel retailer must display the exempt fuel retailer permit in a prominent position at the location at which the retailer sells the specified fuel.

[en. B.C. Reg. 312/2008, App. 2, s. 2.]

Exempt percentage of fuel purchases

51.71(1) The director may set a percentage for a type or subcategory of a type of fuel that may be purchased for resale by an exempt fuel retailer without paying security under section 40 of the Act.

(2) The director may set different percentages for different types or subcategories of a type of fuel or for different retailers.

(3) The director

(a) may change the percentage of specified fuel with 30 days notice to the exempt fuel retailer, and

(b) may set or change the percentage of specified fuel, without advance notice, if the exempt fuel retailer fails to comply with the Act, this regulation or the terms and conditions of the exempt fuel retailer permit or an agreement under section 51.7 (3).

(4) The director may change the percentage of specified fuel at the request of the exempt fuel retailer, without advance notice, if the director is satisfied that the change is appropriate.

[en. B.C. Reg. 312/2008, App. 2, s. 2; am. B.C. Reg. 201/2009, s. 5.]

Collection and payment of security

51.8(1) A collector or deputy collector who sells specified fuel to an exempt fuel retailer must not collect security under section 40 of the Act in respect of the exempt percentage of that fuel.

(2) A collector who sells specified fuel to an exempt fuel retailer need not pay security under section 38 of the Act in respect of the exempt percentage of that fuel.

(3) If the director is satisfied that a deputy collector has paid security on specified fuel that was sold to an exempt fuel retailer, the director must pay the deputy collector a refund equal to the difference between the amount of security the deputy collector paid on the fuel and the amount of security or tax the deputy collector received for the fuel.

Returns

51.81(1) Subject to subsection (2), an exempt fuel retailer must, on or before the 15th day of each month in respect of fuel purchased or sold in the previous month,

(a) deliver to the director a return in a form specified by the director,

(b) subject to subsection (4.1), deliver with the return referred to in paragraph (a) any other documentation specified by the director, and

(c) remit with the return referred to in paragraph (a) the amount of tax collected in that previous month.

(2) The director may permit an exempt fuel retailer to deliver returns and remit tax on a quarterly or annual basis.

(3) An exempt fuel retailer permitted under subsection (2) to deliver returns and remit tax on a quarterly basis must, in respect of fuel purchased or sold in each calendar quarter,

(a) deliver to the director, on or before the 15th day of the first month following the calendar quarter, a return in a form specified by the director,

(b) subject to subsection (4.1), deliver with the return referred to in paragraph (a) any other documentation specified by the director, and

(c) remit with the return referred to in paragraph (a) the amount of tax collected in that calendar quarter.

(4) An exempt fuel retailer permitted under subsection (2) to deliver returns and remit tax on an annual basis must, in respect of fuel purchased or sold in each annual period,

(a) deliver to the director, on or before July 15th of the year in which the annual period ends, a return in a form specified by the director,

(b) subject to subsection (4.1), deliver with the return referred to in paragraph (a) any other documentation specified by the director, and

(c) remit with the return referred to in paragraph (a) the amount of tax collected in that annual period.

(4.1) The director may permit an exempt fuel retailer to deliver some or all of the documentation referred to in subsection (1) (b), (3) (b) or (4) (b), as applicable, to the director on or before the last day of the month in which the return referred to in that subsection is delivered to the director.

(5) If an exempt fuel retailer has not collected tax in a previous month, a calendar quarter or an annual period, as applicable, the exempt fuel retailer must nonetheless deliver a return, in accordance with subsection (1) (a), (3) (a) or (4) (a), in respect of the previous month, calendar quarter or annual period.

(6) If an exempt fuel retailer permit is suspended under section 51.9 (1), the exempt fuel retailer must continue to deliver returns and remit tax under subsection (1), (3) or (4), as applicable.

(a) if the director is satisfied that the exempt fuel retailer knowingly gave false information on an application for the exempt fuel retailer permit, or

(b) if the exempt fuel retailer refuses or neglects to comply with

(i) a provision of the Act or this regulation,

(ii) a condition or limitation specified by the director on the permit, or

(iii) a provision of an agreement referred to in section 51.7 (3).

(4) The director must, by notice delivered to the exempt fuel retailer, cancel the exempt fuel retailer permit, if the exempt fuel retailer obtained an exempt fuel retailer permit to operate at a location on land referred to in section 51.7 (1) (a) (ii) and that land ceases to be land where purchasers can be qualifying purchasers.

(5) Before cancelling an exempt retailer permit under subsection (3), the director must

(a) give the exempt fuel retailer notice of the reasons for the proposed cancellation, and

(b) provide the exempt fuel retailer with an opportunity to show the director why the permit should not be cancelled.

(6) Cancellation of an exempt fuel retailer permit under subsection (3) or (4) takes effect on the later of

(a) the date that notice of it is delivered to the exempt fuel retailer, and

(b) the date stated in the notice.

(7) A suspension or cancellation of a permit under this section does not relieve a retail dealer from any liability.

[en. B.C. Reg. 312/2008, App. 2, s. 2.]

Automatic suspension and cancellation

51.91(1) If an exempt fuel retailer permit issued to a person under the Carbon Tax Act is suspended under that Act, the exempt fuel retailer permit issued to that person under this regulation is automatically suspended without notice for the same period as the suspension under the Carbon Tax Act.

(2) If an exempt fuel retailer permit issued to a person under the Carbon Tax Act is cancelled under that Act, the exempt fuel retailer permit issued to that person under this regulation is automatically cancelled without notice.

[en. B.C. Reg. 312/2008, App. 2, s. 2.]

Appeals

51.92(1) An appeal to the minister lies from a decision of the director about any of the following:

(a) a refusal to issue an exempt fuel retailer permit;

(b) the cancellation of an exempt fuel retailer permit, other than a cancellation under section 51.9 (4);

(c) the setting or changing of the percentage of specified fuel under section 51.71, or a refusal to change that percentage.

(1.1) Subject to subsection (1.2), written notice of the appeal must be served on the minister within 90 days after the date of the director's notice of decision.

(1.2) With respect to a decision of the director made prior to September 2, 2009,

(a) no appeal lies from a decision if the date on the director's notice of decision is a date prior to 90 days before September 2, 2009, and

(b) the 90 day time limit referred to in subsection (1.1) begins on the date on the director's notice of decision.

(2) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.

(3) On receiving the notice of appeal, the minister must

(a) consider the matter,

(b) subject to subsection (4), affirm, amend or change the decision, and

(c) promptly notify the appellant in writing of the result of the appeal.

(4) The minister may

(a) affirm the decision of the director,

(b) direct the director to issue an exempt fuel retailer permit to the appellant, subject to the conditions and limitations that the director specifies, or

(c) direct the director to set or change the percentage of specified fuel under section 51.71, subject to the conditions and limitations that the director specifies.

(5) Sections 51 and 52 of the Act apply to appeals under this section.

(a) on the first conviction, to a fine of not less than $200 and not more than $500, and

(b) on a subsequent conviction for contravention of the same or another provision of this regulation, to a fine of not less than $500 and not more than $2 000 or to imprisonment for not less than 90 days and not more than 180 days, or to both.

(a) required to pay or remit an amount under the Motor Fuel Tax Act but has not paid or remitted that amount, or

(b) an associated corporation or related individual, as defined in the Motor Fuel Tax Act, of a person who is required to pay or remit an amount under the Motor Fuel Tax Act and has not paid or remitted that amount.

2 The amount of taxes and security remaining unpaid as of the date of this certificate is $.................... .

AND TAKE NOTICE that on registration of this certificate in the land title office, the amount of the indebtedness to Her Majesty the Queen in right of the Province of British Columbia is a lien against the land described above.

Dated at ........................................, British Columbia on .................................. [date]